Government, vide Notification No. 19/2021- Central Tax, dated 01.06.2021, had provided relief to the taxpayers by reducing / waiving late fee for non-furnishing FORM GSTR-3B for the tax periods from July, 2017 to April, 2021, if the returns for these tax periods are furnished between 01.06.2021 to 31.08.2021. The last date to avail benefit of the late fee amnesty scheme, has now been extended from existing 31.08.2021 to 30.11.2021. Notification No. 33/2021-Central Tax | Dated: 29th August, 2021.
Ministry of Finance
(Department of Revenue)
(Central Board Of Indirect Taxes And Customs)
New Delhi
Notification No. 33/2021-Central Tax | Dated: 29th August, 2021
G.S.R. 599(E).— In exercise of the powers conferred by section 128 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 76/2018– Central Tax, dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018, namely:–
In the said notification, in the ninth and tenth provisos, for the figures, letters and words “31 st day of August, 2021”, where ever they occur, the figures, letters and words “30th day of November, 2021” shall be substituted.
[F. No. CBIC-20006/24/2021-GST]
RAJEEV RANJAN, Under Secy.
Note: The principal No. 76/2018– Central Tax, dated the 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1253(E), dated the 31st December, 2018 and was last amended vide Notification No. 19/2021- Central Tax, dated 01.06.2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 363(E), dated the 1st June, 2021.
amnesty scheme interest